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Property Tax Amendments to the State Constitution

Amendment 3 – Florida Tax Exemptions for Disabled First Responders

Amendment 3 allows counties and municipalities to grant a complete or partial ad valorem tax exemption on homestead property for a first responder who is totally and permanently disabled because of an injury sustained in the line of duty. First responder refers to a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic. In the line of duty means arising out of and in the actual performance of duty required by employment as a first responder.

Additional Information: A similar exemption already exists for widows of veterans and first responders killed in the line of duty.

Amendment 5 is a revision to the 2012 Amendment 11 (Florida Senior / Long-Term Residency Tax Exemption) which granted local governments (counties and municipalities) the authority to create a new homestead tax exemption for seniors 65 and older that meet the low-income classification, provided they’ve lived in the same home for at least 25 years and that home has a just value less than $250,000. Amendment 5 specifies that just value is determined in the first tax year the owner applies and is eligible for the exemption. As a result of this amendment, individuals who were granted the exemption in prior years but became ineligible for the exemption because the just value of the homestead rose above $250,000 may regain the exemption if they are otherwise still qualified.

Additional Information: Currently, only the Board of County Commissioners and the City of Auburndale have authorized the Florida Senior, Low-Income / Long-Term Resident exemption. This is an exemption in addition to the existing senior exemption which has been adopted by the Board of County Commissioners, and the Cities of Auburndale, Davenport, Lake Wales, Lakeland, and Winter Haven.

Effective date: Applies retroactively to the 2013 tax roll for any person who received the exemption before January 1, 2017

EXEMPTIONS - FILE FOR 2018

The Property Appraiser's Office is now accepting applications for the 2018 year. (If you purchased and moved into your home after January 1, 2017, you may now file for a 2018 exemption.) If you have purchased a new home and had a previous homestead on another home in Florida, you may be eligible for portability - the transfer of some or all of your old homestead's "Save Our Homes" benefit (the difference between your market and assessed values due to the annual cap on increases).

To learn more about exemptions you may qualify for please read our online guide.

Making a difference. Every day, every customer! - Please complete our 5 second survey

Our goal is to gather information from our taxpayers on how we can make a difference every day, every customer. If you have a few seconds to spare, please follow the link below to complete a quick survey on the service you've received from our office. We would love to hear from you. Thank you in advance for taking the time to give us your feedback!

2015 DOR Use Code Changes

The Department of Revenue has revised DOR Land Use Code 80 from “Undefined-Reserved for Future Use” to “Vacant Governmental” and activated DOR Use Code 09XX for Residential Common Elements / Areas. As a result, the Property Appraiser’s office has made the following changes to the DOR Use Codes:

DOR Use Code Change for Vacant Governmental Properties

DOR Use Code ChangeNew DOR Use Code and Description

DOR USE Code 7081 has been changed to 8081 Vacant Military - vac land or misc impr of some value

DOR USE Code 7082 has been changed to 8082 Vacant Forest, Parks - vac land or misc impr of some value

DOR USE Code 7083 has been changed to 8083 Vacant Public County Schools - vac land or impr of some value

DOR USE Code 7084 has been changed to 8084 Vacant Colleges - vac land or misc impr of some value

DOR USE Code 7085 has been changed to 8085 Vacant Hospitals - vac land or misc impr of some value

DOR USE Code 7086 has been changed to 8086 Vacant County - vac land or misc impr of some value

DOR USE Code 7087 has been changed to 8087 Vacant State - vac land or misc impr of some value

DOR USE Code 7088 has been changed to 8088 Vacant Federal - vac land or misc impr of some value

DOR USE Code 7089 has been changed to 8089 Vacant Municipal - vac land or misc impr of some value

All parcels currently coded as 7040 (Vacant HOA Appurtenant Common Elements) and 7060 (Vacant Condo Common Elements - vac land or misc impr of some value) will be migrated to one of the new DOR Codes and codes 7040 and 7060 will be removed.

BETA TEST NEW MAPPING WEBSITE

The Polk County Property Appraiser (PCPA) is nearing completion of a new Interactive mapping site. Our new mapping site
has been designed to provide a simple intuitive web mapping experience. Use the map to search for, explore, and locate
property in Polk County. The Map Help Center
provides an overview of the mapping site including the interface and available tools.

We encourage you to try out the new site and provide us feedback. The feedback will be used to help us make decisions on enhancements to the new site.

Request for Confidential Records

Florida Statute 119.071 exempts specific personal information of past and present law enforcement officers; their spouse and children from public disclosure. The statute exempts information; but does not make it confidential without a written request from the employee or employing agency (119.071(4)(d)2., F.S.).

Qualifying applicants – please use the links below to complete requests for confidentiality.

*****BEWARE***** YOU DO NOT NEED TO PAY FOR DEED OR PROPERTY INFORMATION!

A number of Polk County residents received letter from First Documents, Record Transfer Services, and others stating the need for homeowners to pay for a "Current Grant Deed and Property Assessment Profile". (SAMPLE LETTERS)

The Polk County Property Appraiser's office wants you to know that property records and deeds may be obtained online for little or no cost to you and without having to pay a service.

Current Property Deeds and all property/owner information is available on our website; the information is found by using our Property Search feature and locating your property.
Once located, you can get a copy of your deed or print a PRC - Property Record Card. See videos below for additional instructions.

2016 Agricultural Classification applications are currently being accepted by the Property Appraiser's Office. The deadline to file is March 1st.

The Agricultural Classification guidelines and application is available for download via our website click the link below to access the PDF document.

TANGIBLE PERSONAL PROPERTY

If you own, operate, or have started a business in Polk County. Florida Statute 193.052 requires that all Tangible
Personal Property be reported each year to the Property Appraiser's Office. The deadline to file is April 1st. If you do not file a return or extension
by the deadline, you will not qualify for the $25,000 Tangible Personal Property Exemption.
Please view the
Help Video for
online filing instructions.

NOTE: Homestead, other exemptions, and Agricultural Classification (greenbelt) receipt cards will not be mailed in order to save taxpayer's
dollars. These exemptions/classifications will be automatically renewed. To obtain verification or your exemption or classification, you may
print a property record card (PIC report) from our website.

Are You Eligible for the Polk County Active Military Combat Duty Grant?

Did you know that Polk County Veterans Services offers an Active Military Combat Duty grant of up to $1,500.00?

Eligible military members should complete the application and
attach the required documentation. The application and attachments should be sent to Polk County Veteran Services, 1290 Golfview
Avenue, PO Box 9005, Bartow FL 33831-9005.

Eligibility:

In the last four years, did you serve in the United States Military in a designated combat zone; see
Polk County Ordinance No 07-011 for designated combat zones?OR
Are you the widow of a Veteran or member of the Military that served in a designated combat zone in
the past four years and have not remarried?

A copy of your Polk County Tax Payment Receipt for the appropriate year.

Proof of Homestead Exemption for the appropriate year.

The Polk County Property Appraiser's office does not oversee this grant but is providing this information as a courtesy to our veterans.
If you have additional questions, please visit the Polk County Veterans Services webpage
or call (863)534-5220.

Notice of Certification of Tax Rolls

Preliminary Tax Roll

Pursuant to section 200.065(1) F.S. and 129.03(1) F.S., notice is hereby given that the Polk County Property Appraiser has certified to each taxing authority the taxable value within the jurisdiction of the taxing authority as of the certification date listed below.

Value Adjustment Board (VAB) Certifications

VAB 1st CERTIFICATION (FINAL TAX ROLL)

Pursuant to section 193.122(2), F.S., notice is hereby given to all taxpayers and owners of both real and personal property that the 2017 Polk County Tax Rolls have been extended to show the tax attributable to all taxable property and that said tax rolls are certified for collection to the Tax Collector as of the certification date listed below.

VAB 2nd CERTIFICATION (VAB FINAL TAX ROLL)

Pursuant to section 193.122(3), F.S., notice is hereby given to all taxpayers and owners of both real and personal property that the 2016 Polk County Tax Rolls have been extended and reflect all changes made by the value adjustment board together with any adjustments or changes made by the Property Appraiser and that said tax rolls have been recertified to the Tax Collector as of the recertification date listed below.

Property Tax and Budget Information (Statewide and Local)

Pursuant to section 195.052 F.S. the Florida Department of Revenue (DOR) shall conduct research and maintain accurate tabulations of data and conditions existing as to ad valorem taxation for all county and municipal governments in the state. This law also requires the DOR to annually publish such data to facilitate fiscal policymaking and to make recommendations to ensure property is equitably taxed throughout the state.

Such data shall be published, at a minimum, on the DOR website and on the websites of all Property Appraisers. The links below provide access to budget information and statewide / local property tax data.

WARNING -- REVIEW YOUR EXEMPTION STATUS

THE STATE OF FLORIDA HAS SEVERE PENALTIES FOR RECEIVING A HOMESTEAD EXEMPTION
YOU ARE NOT ENTITLED TO. UNQUALIFIED EXEMPTIONS WILL RESULT IN A 50% PENALTY OF UNPAID TAXES AND 15% INTEREST FOR UP TO 10 YEARS.

IF ANY OF THE FOLLOWING UNREPORTED SITUATIONS APPLIES TO YOU, CONTACT OUR EXEMPTIONS DEPARTMENT (863) 534-4777 IMMEDIATELY:

You have moved from your homestead property.

The homestead property owner is deceased.

You are renting your homestead property.

You and your spouse own separate properties and both are receiving homestead exemption.

You and your spouse own a second home in or out of state and both are receiving homestead exemptions or residency tax credit.

Exemptions you may apply for online:

All applications must include no less than four (4) forms of Florida residency identification as listed below for each resident.

By law, the social security number of the applicant and the applicant's spouse must be provided; even if the spouse is not listed on the property title or does not live on the property.

Non-citizens must provide a copy of their Permanent Residence Card (Green Card).

Forms of residency identification are:

Social Security Card/Number (***REQUIRED***)

Florida Driver License or ID Card/Number (***REQUIRED***)

And any one of the following that includes the applicants name and the property for which permanent residency is being claimed.
NOTE: If the applicant does not have a Voter Registration Card, they must provide two of the items listed below:

Florida Voter Registration Card/Number (***PREFERRED***)

Formal declaration of domicile recorded in the public record

School Location for dependent children

Employment verification

Florida Vehicle Registration

Federal Income Tax Return

Bank Statement

Proof of payment for utilities (Electric, Cable, Gas, Satellite TV, Land Line Phone --- We will not accept Water Utility as proof)

2013 Property Tax Amendments to the State Constitution

Amendment 2 explicitly extends the rights to ad valorem tax discounts to U.S. veterans (over the age of 65) who were “disabled as the result of a combat injury” regardless of the state they lived in when entering service.

Prior to passage of this amendment, only disabled veterans who were Florida residents at the time they entered service could benefit.

Additional Information: The discount is a percentage equal to the percentage of the veteran’s permanent, service-connected disability determined by the US Department of Veterans Affairs. You must apply and provide supporting documents.

Amendment 9 grants full homestead property tax relief to the surviving spouses of military veterans who died from service-connected causes while on active duty, and to the surviving spouses of first responders who died in the line of duty.

Prior to passage of this amendment, only surviving spouses of military veterans could benefit.

Additional Information: The amendment defines a first responder as a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic.

Effective date: January 1, 2013

Amendment 11 - Florida Senior (Long-Term Residency) Tax Exemption

Amendment 11 grants local governments (counties and municipalities) the authority to create a new homestead tax exemption for seniors 65 and older, provided they’ve lived in the same home for at least 25 years.

This is an exemption in addition to the existing senior exemption. Currently, only the Board of County Commissioners, and the Cities of Davenport, Lake Wales, Lakeland, and Winter Haven have authorized senior exemptions by ordinance.

Additional Information: The amendment states the home must have a just value less than $250,000, and the homeowner must meet a low-income classification.

No local government has enacted an ordinance for this exemption at this time.

Exemption & Agricultural Classification Renewal Receipts

Homestead, other exemptions, and Agricultural Classification (greenbelt) receipt cards will not be mailed
in order to save taxpayer’s dollars. These exemptions/classifications will be automatically renewed. To obtain verification of your exemption or classification, you may print a property record card (PIC report) from our web site.

How do I print a Property Record Card for my property?

Click the property search tab at the top of this page.

Type in the owner name and click search records.

You will receive a list of properties matching your search criteria. Select the pdf icon at the end of the row that is your property.

Note: Clicking the parcel id field of the row will load the parcel detail page. The Property Record Card can also be printed from this page by clicking the pdf icon on the top right of the detail page.

Where is my exemption shown on the Property Record Card?

Personal exemptions are listed in the section titled Exemption Information.

Agricultural classifications are listed in the section titled Land Information. The
rows that contain a Y in the Ag/GreenBelt column have the Ag classification.

Senior Exemption and Renewal

FIRST TIME APPLICANTS: If applying for a Senior Exemption for the first time, please review these frequently asked questions: Senior Exemptions.

RENEWALS: For the 2018 tax year, the allowable total household adjusted gross income received during 2017 should not exceed $29,454.
If your total household adjusted gross income exceeds the $29,454 limit, YOU MUST NOTIFY THIS OFFICE. Receiving no notification
from the qualified senior will be considered a sworn statement, under penalty of perjury, that the income does not exceed the limit.
Improperly claiming any exemption could result in a lien against your property.

You can apply for this exemption online through our online exemption application.

If you do not want to file online you can fill out an application, found here,
and return it to our office.

NOTE: Homestead and other exemption receipt cards will not be mailed in order to save taxpayer's
dollars. These exemptions/classifications will be automatically renewed. To obtain verification or your exemption or classification, you may
print a property record card (PIC report) from our website.

Homestead exemption is an important benefit that offers a Florida resident the opportunity to save up to hundreds of dollars on their property tax bill. The homestead exemption provides savings every year you own and reside in your home. It is your responsibility as a property owner to file an application for a new exemption and to let the Property Appraiser know if you change the property's use or if the property owner experiences a life change. Please see the FAQ for questions and answers regarding life changes that affect your homestead exemption.

The Citrus Health Response Program (CHRP) is the successor program to the Citrus Canker Eradication Program (CCEP).

The purpose of the program is to manage the impact of citrus canker and citrus greening in commercial citrus groves. To accomplish that purpose, this program declares citrus canker, citrus greening, and the Asian citrus psyllid to be plant pest and nuisances. The program also sets forth procedures for establishing quarantine areas, identifying regulated articles, decontaminating regulated articles, and regulating the movement of citrus nursery stock from areas quarantined for citrus greening. (Rule: 5B-63.001 F.A.C.)

Please provide our office with the following required documentation:

CHRP Abandoned Grove Compliance Agreement

Verification of Voluntary Destruction of Citrus Trees

If the property is not currently receiving the greenbelt classification, an Application for Agriculture Classification must be submitted

Agricultural Classification

Properties currently receiving the agricultural benefit will not have to file a new application; however, parcels not under the greenbelt classification will be required to file an application with the Polk County Property Appraiser office prior the statutory date of March 1. Statute 193.461 (3) (a).

If the application is submitted after March 1, the application is considered a Late File Application. Therefore, a Good Cause Statement must be submitted explaining the reason why the application was late.

CHRP Documentation

In order to receive the CHRP Abandoned Grove assessment for the current tax year, CHRP documentation which has been approved and dated prior to June 30 of the applicable eyar, must be submitted to our office.

Use Change

The landowner must maintain compliance under the Abandoned Grove Compliance Agreement. The lower assessment will be in place for a period of 5 years per FS 193.461 (7) (a).

After receiving the CHRP Abandoned Grove assessment, if a different agricultural operation is put into place, other than citrus, the assessment will change according to the current ag use. Any non-agricultural use will be assessed as full market value.

Sale or Transfer of Property

If a parcel is sold or transferred while an Abandoned Grove Compliance Agreement is active, the agreement is no longer valid. The parcel will be assessed at full market value unless a new ag operation is put into place and a new application is filed.

Conservation Easements/Land Exemptions

The 2009 Legislature enacted legislation creating an exemption for real property dedicated in perpetuity for conservation purposes and an assessment reduction for lands that are subject to a conservation easement, environmentally endangered, or land used for outdoor recreational or park purposes. To qualify for either an exemption or assessment reduction, property owners must file an application with the Property Appraiser.

Conservation Exemption: Newly created, section 196.26, Florida Statutes, outlining the definitions and requirements for owners to apply for an exemption for real property dedicated in perpetuity for conservation purposes. Form DR-418C was drafted for applicants whose property meets the requirements for a conservation exemption.

Requirements for Exemption:

Must comprise at least 40 contiguous acres

If less than 40 contiguous acres, the land can qualify if it meets the other requirements in this statute and the use of the land for conservation purposes is determined by the Acquisition and Restoration Council created in Section 259.035, , F.S. to meet a clearly delineated state conservation policy, if it yields a significant public benefit, and it must have a management plan and a designated manager responsible for implementing the plan.

Conservation Easement Reassessment: The Legislature also amended section 193.501, F.S., requiring an application to be filed with the property appraiser for property to be assessed at a reduced value if used for conservation. Form DR-482C was drafted for applicants whose property meets the requirements. Form DR-482CR, Land Used for Conservation Purposes Assessment Reapplication, is a short form to annually reapply for the assessment reduction. Please note that this is not an exemption, but a reduction in the land assessment.

Requirements for Reassessment:

Must provide instrument which conveys the development right or establishes a covenant for the conservation purposes of the land for 10 years or more.

The owner must also specify which of the following apply to the property:

Meet the requirements of a conservation easement in section 704.06, F.S.

Designation as environmentally endangered by resolution of the municipality or county as described in 193.501(6)(i), F.S.

Designated as conservation land in an adopted local comprehensive plan

Avon Park Air Force Range Training Notification

Polk County is home to the Avon Park Air Force Range, a training facility for all branches of the military, police, and national
security agencies. Properties that may be affected by these training activities will have a notation on the parcel detail.

File your Tangible Personal Property (TPP) Tax Return ONLINE

The deadline to file is April 1.

In keeping with our goal of providing more efficient service, you can file your
Tangible Return ONLINE.
Please view the
Help Video for
online filing instructions.

Note: File a return if you are operating a business or rental property and
have not filed a tangible return in the past. In order to receive the $25,000
exemption, you must file an initial return listing all tangible assets.
You do not need to file if you filed in a prior year with total tangible assets
valued at less than $25,000 and the current value remains less than $25,000.
To verify if you have the exemption, please go to the Property Search tab and
search under Tangible Business Accounts. Under Value Summary you will see
the exemption amount. If the exemption value is $0 you need to file.

Value Adjustment Board

If I disagree with my assessment, can I appeal it?

A property owner who disputes the Property Appraiser's Office assessment is welcomed to discuss the matter with a deputy appraiser by contacting our office.

If still dissatisfied, the owner can appeal to the Value Adjustment Board, an independent body consisting of two County Commissioners, one School Board member and two members at large, appointed by the County Commission and School Board. The deadline to file a petition with the VAB is twenty-five (25) days after the mailing of the Notice of Proposed Taxes
(TRIM), which
will be mailed on August 19th, 2009 to property owners.

Attention IRS Enrolled Agents, CPA'S and Bookkeepers (TPP Returns)

Our office will transition to an electronic format for Tangible Personal Property Returns in 2010. Please submit your email address to us at paoffice@polk-county.net, in order to receive returns for your clients.

PGTV Polk Place - Polk County Property Appraiser

The Polk County Property Appraiser, Marsha Faux, was recently interviewed on PGTV's Polk Place.
The interview covered a range of topics including a brief history of the Polk County Property Appraiser's background and a number of the resources and tools available to Polk County residents through the Property Appraiser's website.

Notice of Change of Ownership of Non-Homestead Property (Form DR-430)

What is a Form DR-430?

A Form DR-430 is a notification of a change in ownership or control of a parcel of property that occurred after January 1, 2008. The form is to be completed and sent to the office of the county Property Appraiser by the new owner, or agent for the owner, on any non-homestead property.
If a deed is being recorded in the public records showing the change in ownership then you
do not need to submit a DR-430 form to the Property Appraiser.

When do you need to complete the Form DR-430 and send to your Property Appraiser?

You need to complete the Form DR-430 if the property is non-homestead property and a deed showing the change in ownership or control, occurring after January 1, 2008, is not being recorded in the public records of Polk County. A change of ownership or control means any sale, foreclosure, transfer of legal title or beneficial title in equity to any person, or the cumulative transfer of control or of more than 50% of the ownership of the legal entity that owned the property when it was most recently assessed at just value. “Controlling ownership rights,” for purposes of a transfer of control, means voting capital stock or other ownership interest that legally carries participatory rights.

A separate Form DR-430 must be completed for each parcel of non-homestead property that changed ownership or control.

It is considered that there is no change of ownership if:

The transfer of title is to correct an error;

The transfer is between legal and equitable title; or

For “non-homestead residential property” as defined in section 193.1554(1),
Florida Statutes, the transfer is between husband and wife, including a transfer to a surviving spouse or a transfer due to dissolution of marriage. This paragraph does not apply to non-residential property that is subject to section 193.1555,
Florida Statutes.

Interest and Penalties

An owner who receives an assessment to which they are not entitled is subject to the following:

Any taxes avoided plus 15% interest each year, and

A penalty of 50% of the taxes avoided.

Beginning January 1, 2009 the Property Appraiser is required to record a tax lien on any property owned by a person or entity that was granted but not entitled to the property assessment limitation under section 193.1554 or section 193.1555,
Florida Statutes.